Bishan Narain Nigam, J. - (1.)Srimati Indrani Kunwar (now succeeded by Mata Prasad and two others) has filed this petition under Article 226 of the Constitution praying for a writ of certiorari quashing the order passed by opposite -party No. 3, the Assessing Officer -cum -Sub -Divisional Officer, Maudaha, district Hamirpur, the order passed by opposite party No. 2, the Commissioner, Jhansi Division, Jhansi and the order passed by opposite -party No. 1, the Board of Revenue, U.P., Lucknow, copies being annexures 1, 2 and 4 respectively.
(2.)In the petition I have heard the learned Counsel for the Petitioner and the learned Junior Standing Counsel.
(3.)The Petitioner states that her deceased husband had holdings in different villages in tahsils of Maudaha and Mahoba in the district of Hamirpur. There was a private partition between the Petitioner and her sons. The Petitioner received a notice under Sec. 7 of the U.P. Large Land Holdings Tax Act, 1957. The Petitioner contested the notice. Her objection was dismissed by opposite party 3 on 30 -12 -1960. The Petitioner preferred an appeal. The appeal was dismissed on the ground that the memorandum of appeal was not signed by the Petitioner herself but by her general agent. The Petitioner preferred a revision. This revision application has also been dismissed. It has been held by the Board of Revenue that the non -signing of the appeal by the Petitioner was a fatal defect.